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  • Search: subject_exact:"Abschlussprüferrichtlinie"
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Year of publication
Subject
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Abschlussprüferrecht 476 Audit regulation 476 Wirtschaftsprüfung 342 Financial audit 341 USA 158 United States 157 Deutschland 109 Germany 109 Jahresabschlussprüfung 84 Financial statement audit 83 Dienstleistungsqualität 80 Service quality 80 Honorar 56 Fee (Remuneration) 55 Internal control 54 Internes Kontrollsystem 54 Regulation 49 Regulierung 48 Corporate Governance 47 Corporate governance 47 Bilanzpolitik 32 Accounting policy 31 EU countries 30 EU-Staaten 30 Bilanzrecht 27 auditor independence 27 Accounting law 25 Auditor independence 25 Accounting 23 Haftung 23 Rechnungswesen 23 Liability 22 IFRS 21 Quality management 21 Qualitätsmanagement 21 Theorie 20 Theory 20 Audit quality 18 audit quality 18 Großbritannien 17
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Online availability
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Undetermined 91 Free 30
Type of publication
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Article 407 Book / Working Paper 65 Journal 4
Type of publication (narrower categories)
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Article in journal 363 Aufsatz in Zeitschrift 363 Aufsatz im Buch 42 Book section 42 Hochschulschrift 26 Thesis 21 Graue Literatur 14 Non-commercial literature 14 Arbeitspapier 7 Collection of articles written by one author 7 Lehrbuch 7 Sammlung 7 Working Paper 7 Collection of articles of several authors 5 Commentary 5 Kommentar 5 Mehrbändiges Werk 5 Multi-volume publication 5 Sammelwerk 5 Bibliografie enthalten 4 Bibliography included 4 Conference paper 4 Konferenzbeitrag 4 Amtsdruckschrift 2 Aufsatzsammlung 2 Formularsammlung 2 Gesetz 2 Glossar enthalten 2 Glossary included 2 Government document 2 Guidebook 2 Handbook 2 Handbuch 2 Law 2 Ratgeber 2 Systematic review 2 Übersichtsarbeit 2 Accompanied by computer file 1 Bibliografie 1 Bibliography 1
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Language
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English 314 German 160 Swedish 3 Polish 2 French 1 Italian 1
Author
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Quick, Reiner 11 Moehrle, Stephen R. 7 Bigus, Jochen 6 Graumann, Mathias 6 Köhler, Annette G. 6 Reynolds-Moehrle, Jennifer Ann 6 Meckfessel, Michele 5 Palmrose, Zoe-Vonna 5 Fölsing, Philipp 4 García Blandón, Josep 4 Hönsch, Henning 4 Lanfermann, Georg 4 Marten, Kai-Uwe 4 Porter, Brenda Ann 4 Schäfer, Hans-Bernd 4 Velte, Patrick 4 Argilés Bosch, Josep Ma. 3 Baetge, Jörg 3 Böcking, Hans-Joachim 3 Eilifsen, Aasmund 3 Fargher, Neil L. 3 Ferlings, Josef 3 Firth, Michael Anthony 3 Franzen, Laurel 3 Freidank, Carl-Christian 3 Geiger, Marshall A. 3 Gros, Marius 3 Gul, Ferdinand A. 3 Hatherly, David 3 Ianniello, Giuseppe 3 Kleibold, Thorsten 3 Knechel, W. Robert 3 Krauß, Patrick 3 Lennox, Clive 3 Poll, Jens 3 Robinson, Dahlia 3 Schneiß, Ulrich 3 Stefani, Ulrike 3 Terstege, Udo 3 Warming-Rasmussen, Bent 3
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Institution
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Institut der Wirtschaftsprüfer in Deutschland 2 Institut der Wirtschaftsprüfer in Deutschland / Arbeitskreis Arbeitshilfen zur Qualitätssicherung 2 Leibniz Universität Hannover 2 OECD 2 Uniwersytet Ekonomiczny w Katowicach 2 Institut für Interne Revision Österreich 1 Mohr Siebeck GmbH & Co. KG 1 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 1 NWB Verlag GmbH & Co. KG 1 Nomos Verlagsgesellschaft 1 Nomura-Shihon-Shijō-Kenkyūsho <Tokio> 1 Schweden / Förvaltningspolitiska Kommissionen 1 USA / Subcommittee on Securities 1 Wirtschaftsprüferkammer 1 World Bank 1
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Published in...
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WPg : Kompetenz schafft Vertrauen 21 Auditing : a journal of practice & theory 16 International journal of auditing : IJA 15 Research in accounting regulation 13 European accounting review 11 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 10 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 8 Betriebs-Berater : BB ; Recht, Wirtschaft, Steuern 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 7 Der Betrieb 7 Journal of accounting and public policy 7 Journal of business economics : JBE 7 Journal of international accounting auditing & taxation 7 The accounting review : a publication of the American Accounting Association 7 Accounting horizons : a quarterly publication of the American Accounting Association 6 Journal of accounting research 6 Managerial auditing journal 6 Advances in accounting : a research annual 5 Wirtschaftsprüfer-Jahrbuch 5 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 4 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 4 International journal of critical accounting : IJCA 4 International journal of disclosure and governance 4 Rechnungslegung und Wirtschaftsprüfung : Festschrift zum 70. Geburtstag von Jörg Baetge 4 Research on professional responsibility and ethics in accounting 4 The journal of applied business research 4 Zeitschrift für vergleichende Rechtswissenschaft : Archiv für internationales Wirtschaftsrecht 4 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 3 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 3 Accounting research journal 3 African journal of accounting, auditing and finance : AJAAF 3 Corporate ownership & control : international scientific journal 3 Die Aktiengesellschaft : AG ; Zeitschrift für deutsches, europäisches und internationales Aktien-, Unternehmens- und Kapitalmarktrecht 3 Financial gatekeepers : can they protect investors? 3 Independent accounts : the possibilities for auditor independence in the age of financial scandal 3 International journal of economics and accounting : IJEA 3 International journal of economics and finance 3 Journal of accounting, auditing & finance 3 Journal of contemporary accounting & economics 3 Journal of international business and economics : JIBE 3
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Source
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ECONIS (ZBW) 476
Showing 1 - 50 of 476
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An analysis of the possible impact of mandatory audit firm rotation on the transformation and market concentration of the South African audit industry
Harber, Michael; Marx, Ben - In: Journal of economic and financial sciences : JEF 12 (2019) 1, pp. 1-14
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Analyse der wesentlichen Änderungen des IDW QS 1 mit Blick auf die Qualitätssicherung in der Wirtschaftsprüferpraxis : das Potential von Audit Quality Indicators
Albrado, Christoph; Vollmar, Bernhard - 2019
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Effect of audit committee independence on the financial performance of insurance firms in Kenya
Ibrahim, Hassan Bashir; Ouma, Caren; Koshal, Jeremiah O. - In: International Journal of Research in Business and … 8 (2019) 6, pp. 15-24
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Perceptions and expectations regarding the financial audit activity in the current economic and financial context
Tanasă, Florentin-Emil - In: The journal of accounting and management : JAM 9 (2019) 1, pp. 87-95
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Voluntary CSR disclosure, institutional environment, and independent audit demand
Zheng, Peipei; Ren, Chunyan - In: China journal of accounting research : CJAR 12 (2019) 4, pp. 357-377
Using a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges, this study examines the impact of voluntary corporate social responsibility (CSR) disclosure on independent audit demand in different institutional environments. The sample covers the 2008-2016 period and...
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Board independence and audit quality in Nigeria
Bakare, I. - In: Accounting and taxation review : A&TR 3 (2019) 1, pp. 1-12
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Auditing and society : research on audit practice and regulations
Smieliauskas, Wally; Ye, Minlei; Zhang, Ping - 2021
History of auditing and accountability in society -- The philosophy of auditing -- Professional ethics and reputation -- Audit regulation -- Auditing standards -- Auditor liability and litigation risk -- Audit quality -- Audit fees -- The impact of audits -- Audits of compliance with GAAP...
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Persistent link: https://ebtypo.dmz1.zbw/10012193351
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Ökonomische Analysen ausgewählter Fragestellungen zu Finanzierung, Abschlussprüfung und Insolvenz
Frieden, Matthias Heinrich Edmund - 2018
Persistent link: https://ebtypo.dmz1.zbw/10012016393
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Auditor’s independence and audit quality : an empirical study
Aliu, M. M.; Okpanachi, J.; Mohammed, N. A. - In: Accounting and taxation review : A&TR 2 (2018) 2, pp. 15-27
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Does the timing of auditor changes affect audit quality? : evidence from the initial year of the audit engagement
Cassell, Cory A.; Hansen, James C.; Myers, Linda A.; … - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 263-289
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Audit quality measures: comparisons between AQMS-5 and AQMS-7
Hasan, Aris Nur; Rossieta, Hilda; Amarullah, Fitriany - In: Contemporary research in accounting : an Indonesian context, (pp. 181-199). 2020
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Wirtschaftliches Prüfungswesen : sämtliche Prozessschritte der Abschlussprüfung : integrierende Darstellung von Berufsrecht und Berufspraxis : Kommentierung der handelsrechtlichen...
Graumann, Mathias - 2020 - 6., überarbeitete Auflage
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Going-concern decisions and the Global Financial Crisis
Rickling, Maria F.; Bitter, Michael E.; West, Jessica - In: International journal of business 25 (2020) 1, pp. 21-44
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Auditor independence, current and future nas fees and audit quality : were European regulators right?
Castillo-Merino, David; García Blandón, Josep; … - In: The European accounting review 29 (2020) 2, pp. 233-262
Persistent link: https://ebtypo.dmz1.zbw/10012263201
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The effects of auditor designation by the regulator on auditor decisions : evidence from Korea
Shim, Tae Sup; Pae, Su Jin; Choi, Eugene - In: Behavioral research in accounting 32 (2020) 1, pp. 21-36
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Rewizja finansowa
Pfaff, Józef - Uniwersytet Ekonomiczny w Katowicach - 2020 - Wydanie IV uaktualnione
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An investigation into the effect of audit firm size, auditor tenure, institutional ownership, board characteristics on auditor independence
Al Daoud, Khaldoon Ahmad - In: International journal of management practice : IJMP 13 (2020) 4, pp. 462-477
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Auditing and Society : Research on Audit Practice and Regulations
Smieliauskas, Wally - 2020
Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- List of illustrations -- Introduction -- Chapter 1: History of Auditing, Audit Research, and Audit Theory -- 1.1 A brief overview of the origins of auditing, accounting, and accountability -- 1.2 A brief history of the...
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Managing the auditor-client relationship through partner rotations : the experiences of audit firm partners
Dodgson, Mary Kate; Agoglia, Christopher P.; Bennett, … - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 89-111
Persistent link: https://ebtypo.dmz1.zbw/10012257827
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The effects of clients' characteristics on auditor independence : a perceptual study
Rusmanto, Toto - In: International journal of economics and financial issues … 7 (2017) 2, pp. 408-414
Persistent link: https://ebtypo.dmz1.zbw/10011789287
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Investors’ perceptions of non-audit services and their type in Germany : the financial crisis as a turning point
Eilifsen, Aasmund; Quick, Reiner; Schmidt, Florian; … - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011975784
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.7 Audit Regulation, Quality Assur...
World Bank - 2017
The purpose of this report is to gain an understanding of the regulatory environment for auditors in a jurisdiction and the extent of quality assurance and oversight that takes place. In the Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) diagnostic...
Persistent link: https://ebtypo.dmz1.zbw/10012248288
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Selected behavioural factors in client-initiated auditor changes : the client-auditor perspectives
Baldacchino, Peter J.; Caruana, Rosalene; Grima, Simon; … - In: European research studies 20 (2017) 2A, pp. 16-47
Persistent link: https://ebtypo.dmz1.zbw/10012217051
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Independent and joint effects of audit partner tenure and non-audit fees on audit quality
Singh, Abhijeet; Singh, Harjinder; Sultana, Nigar; … - In: Journal of contemporary accounting & economics 15 (2019) 2, pp. 186-205
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Shareholder proposals on the auditor-client relationship : the case of nonaudit service purchases
Hermanson, Dana R.; Rama, Dasaratha V.; Ye, Zhongxia - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 2, pp. 179-203
Persistent link: https://ebtypo.dmz1.zbw/10012169887
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Institutional logics and sustainability of selected small and medium-sized audit firms
Coetzee, Carla; Barac, Karin; Seligmann, Joanne - In: South African journal of accounting research 33 (2019) 3, pp. 163-186
Persistent link: https://ebtypo.dmz1.zbw/10012170299
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Audit partner independence and business affiliation : evidence from Taiwan
Chang, Yu-Shan; Chiang, Chia-Yu; Liu, Li-Lin; Xie, Xinmei - In: Advances in accounting : a research annual 46 (2019), pp. 1-17
Persistent link: https://ebtypo.dmz1.zbw/10012156497
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An examination of audit fees for initial audit engagements after the H3C inspection in French Context
Azibi, Jamel; Grima, Catherine; Tondeur, Hubert - In: International journal of economics and finance 11 (2019) 12, pp. 41-49
Persistent link: https://ebtypo.dmz1.zbw/10012197455
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Mandatory corporate governance rules and auditor behavior : the case of Greece
Michalopoulou, Konstantina - In: The international journal of accounting : TIJA 54 (2019) 4, pp. 1950015-1-1950015-43
Persistent link: https://ebtypo.dmz1.zbw/10012173380
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Analysis of the effects of changes in Spanish auditing regulation on audit quality and its differential effect depending on the type of auditor
Cabal-García, Elena; Andrés Suárez, Javier de; … - In: Revista de contabilidad : RC-SAR 22 (2019) 2, pp. 171-186
Persistent link: https://ebtypo.dmz1.zbw/10012129982
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The impact of European audit legislation on audit fees, audit quality, and the audit market : empirical investigations in the German setting
Baumann, Matthias Frank - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012133907
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Mandatory audit rotation and audit market concentration : evidence from Poland
Indyk, Magdalena - In: Economics and business review 5/19 (2019) 4, pp. 90-111
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A longitudinal study of audit quality differences among independent auditors
Tran Manh Dung; Khairil Faizal Khairi; Nur Hidayah Laili - In: Journal of economics and development : JED 21 (2019) 2, pp. 234-246
Persistent link: https://ebtypo.dmz1.zbw/10012241908
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How do investors react to auditor resignations
Choi, Wonik; Mande, Vivek; Son, Myungsoo - In: International journal of accounting and finance 9 (2019) 2/3/4, pp. 205-227
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Einflussfaktoren auf den Wechsel des Abschlussprüfers : eine empirische Analyse bei kapitalmarktorientierten Unternehmen
Braun, Steffen - 2016
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Essays on auditing and financial reporting regulation
Wühst, Eva Maria - 2016
Persistent link: https://ebtypo.dmz1.zbw/10011567733
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Die Folgen der EU-Abschlussprüfungsreform für den Aufsichtsrat und den Prüfungsausschuss : eine handlungsorientierte kommentierte Darstellung der neuen Rechtslage
Prangenberg, Arno - 2016
Der vorliegende Report gibt einen Überblick über die zentralen Änderung, die sich für die gesetzliche Abschlussprüfung und die Arbeit im Aufsichtsrat und Prüfungsausschuss aus den jüngsten Reformgesetzen AReG (Abschlussprüfungsreformgesetz) und APAReG...
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Reformvorschläge des PCAOB zur Veröffentlichung des Prüfungspartners und anderer Beteiligter sowie zur Zusammenarbeit mit Spezialisten
Wühst, Eva Maria; Reule, Florian - In: Essays on auditing and financial reporting regulation, (pp. 59-90). 2016
Persistent link: https://ebtypo.dmz1.zbw/10011658308
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Ökonomische Analyse ausgewählter Reformen der Rechnungslegung und Wirtschaftsprüfung
Muraz, Michelle - 2016
Joint audits, Verteilung der Prüfungshandlungen, Prüfungsqualität, Prüfungskosten, cosmetic earnings management (CEM), ökonomische Regulierung, interne Qualitätskontrolle, Wirtschaftsprüfungsgesellschaft als Partnerschaft, Kosten- und Honorarverteilungsregelung, Bilanzpolitik,...
Persistent link: https://ebtypo.dmz1.zbw/10011657581
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Auditing the auditors : Has the establishment of the audit oversight board affected audit quality?
Hashanah Ismail; Ung Chui Theng - In: International journal of economics and financial issues … 5 (2015) 1, pp. 360-365
Persistent link: https://ebtypo.dmz1.zbw/10011691159
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Relationship between audit firm size, non-audit services and audit quality
Ilaboya, O.J.; Okoye, F.A. - In: DBA Africa management review 5 (2015) 1, pp. 1-10
Persistent link: https://ebtypo.dmz1.zbw/10012249759
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Responsiveness of auditors to the audit risk standards : unique evidence from Big 4 audit firms
Niemi, Lasse; Knechel, W. Robert; Ojala, Hannu; Collis, Jill - In: Accounting in Europe 15 (2018) 1, pp. 33-54
Persistent link: https://ebtypo.dmz1.zbw/10011997657
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Auditor and FASB responsibilities for representing underlying economics : what U.S. standards actually say
Palmrose, Zoe-Vonna; Kinney, William R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 83-90
Persistent link: https://ebtypo.dmz1.zbw/10011944073
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2017 academic literature
Moehrle, Stephen R.; Meckfessel, Michele; … - In: Research in accounting regulation 30 (2018) 2, pp. 138-147
Persistent link: https://ebtypo.dmz1.zbw/10011947565
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Public oversight of audit firms : the slippery slope of enforcing regulation
Dowling, Carlin; Knechel, W. Robert; Moroney, Robyn - In: Abacus 54 (2018) 3, pp. 353-380
Persistent link: https://ebtypo.dmz1.zbw/10011965512
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Can clients of economically dependent auditors benefit from voluntary audit firm rotation? : an experiment with lenders
Booker, K. - In: Research in accounting regulation 30 (2018) 1, pp. 63-67
Persistent link: https://ebtypo.dmz1.zbw/10011916362
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Disclosure checklists and auditors' judgements of aggressive accounting
Rinsum, Marcel van; Maas, Victor S.; Stolker, David - In: European accounting review 27 (2018) 2, pp. 383-399
Persistent link: https://ebtypo.dmz1.zbw/10011883372
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The effects of mandatory audit firm rotation on client importance and audit industry concentration
Bleibtreu, Christopher; Stefani, Ulrike - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 1-27
Persistent link: https://ebtypo.dmz1.zbw/10011817810
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Does board independence substitute for external audit quality? : evidence from an exogenous regulatory shock
Jiraporn, Pornsit; Pandej Chintrakarn; Tong, Shenghui; … - In: Australian journal of management 43 (2018) 1, pp. 27-41
Persistent link: https://ebtypo.dmz1.zbw/10011819114
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The influence of auditors' commitment to independence enforcement and firms' ethical culture on auditors' professional values and behaviour
Barrainkua, Itsaso; Espinosa-Pike, Marcela - In: Research on professional responsibility and ethics in … 21 (2018), pp. 17-52
Persistent link: https://ebtypo.dmz1.zbw/10011880399
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